Rev. & Tax. Code, § 19021 · Article 2. Banks and Corporations
Rev. & Tax. Code, § 19021
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
In the case of taxpayers subject to the tax imposed by Article 3 (commencing with Section 23181) of Chapter 2 of Part 11, there shall be due and payable on or before the 15th day of the third month following the close of the preceding year from each taxpayer a percentage of its net income as disclosed by its return which is equal to the rate applicable to corporations subject to the tax imposed by Article 2 (commencing with Section 23151) of Chapter 2 of Part 11 plus the personal property tax rate equivalent included in the bank and financial corporation tax rate determination by the Franchise Tax Board pursuant to Sections 23186 and 23186.1. The payment required by this section shall not be less than the minimum tax specified in Section 23153.
Notes and commentary — not statutory text
History
Amended by Stats. 1997, Ch. 605, Sec. 19. Effective January 1, 1998.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19021.
- Text hash
- sha256 3790721caf2e41a3118dc2cc407692bbaa2bc289e8a1d36076be648e68f2cf8b
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- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 11, ch. 2, art. 2Tax on General CorporationsPrinted as Article 2 (commencing with Section 23151) of Chapter 2 of Part 11
- Rev. & Tax. Code, § 23153Printed as Section 23153
- Rev. & Tax. Code, div. 2, pt. 11, ch. 2, art. 3Tax on Banks and Financial CorporationsPrinted as Article 3 (commencing with Section 23181) of Chapter 2 of Part 11
- Rev. & Tax. Code, § 23186Printed as Sections 23186 and 23186.1
Cited by 2 provisions
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Revenue and Taxation Code
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